Barkes, Incorporated, manufactures and sells two products: Product BO and Product B5. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below Product Be Product B5 Total direct labor-hours Direct Labor- Total Direct Expected Hours Per Labor- Production. Unit Hours 400 7.0 2,800 500 4.0 2,000 4,800 The direct labor rate is $22.10 per DLH. The direct materials cost per unit is $288.10 for Product B0 and $118.90 for Product B5 The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity Estimated Activity Overhead Expected Activity Activity Cost Pools Labor-related Production orders Order size Measures DLHS orders MHS Cost $136,944 64,629 588,294 Product Bol Product B5 Total 2,800 500 3,300 2,000 400 3,000 4,800 900 6,300 $ 789,867 The total overhead applied to Product B5 under activity-based costing is closest to (Round your intermediate calculations to 2 decimal places.)